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1
Bukhtiarova, Alina, Yuliia Dukhno, Ganna Kulish, Iryna Kurochkina, and Volodymyr Lypchanskyi. "Ensuring transparency of key public finance authorities." Investment Management and Financial Innovations 16, no. 2 (May 24, 2019): 128–39. http://dx.doi.org/10.21511/imfi.16(2).2019.11.
Повний текст джерелаАнотація:
Nowadays, there is a constant need for managing large amounts of information in public finances to identify existing and prevent future cases of illegal use of financial resources of citizens. The openness of information of key public finance authorities has a powerful anti-corruption effect and has a beneficial effect on economic development, while transparency of public finances is a factor in the successful implementation of the reform of all spheres of the economy.The purpose of the article is to develop a methodology for assessing the institutional and political transparency of the leading public finance authorities in Ukraine and its practical application on the example of the Ministry of Finance and the State Fiscal Service of Ukraine. The methodology includes six main stages, based on which the transparency index of public finance authorities was calculated. Constant calculations of the index will motivate the interaction of stakeholders and non-governmental organizations to increase the openness of public finance authorities in public finances, and the digital data settlements themselves can be used to develop recommendations to increase the level of transparency of the activities of key public finance authorities. Approbation of the developed transparency index of public finance authorities on the example of the Ministry of Finance and the State Fiscal Service of Ukraine made it possible to calculate the percentage of openness of data published by the indicated institutions. Based on quantitative calculations, practical recommendations were made for improving the completeness, reliability, availability and timeliness of published information.
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Zurab Aznaurashvili, Zurab Aznaurashvili. "The Risks of Using Cryptocurrency in Political Financing And The Methods for its Prevention." Economics 104, no. 10-12 (December 12, 2021): 41–51. http://dx.doi.org/10.36962/ecs104/10-12/2021-41.
Повний текст джерелаАнотація:
Regulating and monitoring political finances is an important factor in ensuring a fair and equitable electoral environment, but there are frequent cases of illegal finances, and in the modern world there is a tendency to use digital currencies, which are slowly entering political parties and making political finances monitoring impossible. The Relevant political finance regulations set standards for access to information, which make it possible to process the required information, to monitor it and achieve the transparency of information. Moreover, the Regulation and transparency of funding political processes are important to limit the means of gaining a power through anonymous and illegal sources. The appropriate measures of prevention and coercion serve this purpose in order to make political finances transparent through effective monitoring. Recently, a number of countries have faced the threat of receiving funding from the closed parties and the use of crypto currencies by political parties, and many have begun to think about introducing certain regulations to protect policies from digital currencies. Keywords: political party, political financing, political corruption, cryptocurrency, bitcoin.
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Szołno-Koguc, Jolanta. "The Significance of Openness and Transparency for Accountability in Public Finances." e-Finanse 14, no. 2 (June 1, 2018): 58–66. http://dx.doi.org/10.2478/fiqf-2018-0012.
Повний текст джерелаАнотація:
AbstractAn essential condition for asserting responsibility in public finances is that they are open and transparent. The Public Finance Act mentions ways of applying the principles of openness, and also stipulates the entities obliged to present data and information on public finances. There is, however, no legislation connected directly with transparency. So do the general requirements of classification and of accountancy and reporting principles constitute sufficient premises for accountability and asserting responsibility? An analysis of the reports and documents concerning the Polish public finance sector indicates that the processes of collecting and spending public funds are insufficiently transparent. The information system enables formal verification of discipline of public finances; however, it does not provide a sufficient basis to assess the effectiveness and efficiency, which are of key importance in terms of accountability. The aim of the article is to analyse the requirements and standards in the field of openness and transparency insofar as these concern the responsibility and accountability of public authorities, along with elements of how these are assessed in the Polish public finance system. A normative descriptive method was applied which took into consideration elements of finance theory, as well as an analysis of practical experience in the field of how public sector bodies function in Poland. The research objectives are realised mainly on the basis of a critical review of the literature on the subject, and an analysis of legal acts, reports and other documents of domestic and international institutions. The considerations and analyzes have led to several key applications to develop the principles of openness and transparency in relation to improving the accountability of public finances.
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Steele, Kirstin. "The information supermarket." Bottom Line 20, no. 4 (November 20, 2007): 165–66. http://dx.doi.org/10.1108/08880450710844012.
Повний текст джерелаАнотація:
PurposeThe purpose of this paper is to examine how finances in an academic library might differ from household finances; in particular, how a library budget might be unbalanced throughout a fiscal year.Design/methodology/approachThe author compares typical library resources to representative groceries purchased for a home and assess the relative nutritional value of each.FindingsThe author concludes that using a library‐style budget is likely to result in a less interesting diet, but such a budget is, with planning, adequate to sustain a minimum level of health. In future columns the author plans to examine ways a library budget might be altered in order to move beyond adequacy to higher performance levels.Originality/valueThe approach should be worthy of note for administrators who struggle with the “use it or lose it” philosophy common in libraries.
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Laposha, Dmytro. "IMPLEMENTATION OF DIGITAL TECHNOLOGIES WHEN EXECUTING CONTROL OF PUBLIC FINANCES IN THE TERRITORIAL COMMUNITY." Management of Development of Complex Systems, no. 51 (October 7, 2022): 58–68. http://dx.doi.org/10.32347/2412-9933.2022.51.58-68.
Повний текст джерелаАнотація:
The article substantiates the necessity and importance of the implementation of digital technologies in the control of public finances in the territorial community, which is a requirement of the time and a continuation of the state digitalization policy. Modern trends in the digital transformation of public finance control mechanisms have been identified and characterized. The need to use automated information systems and digital technologies to increase the effectiveness of public finance control is considered, which is due to the following factors: significant volumes of information that need to be processed; requirements for the speed and quality of inspections; laboriousness of control procedures; the specificity and diversity of inspection objects; cyclicality of the control technological process; the need for quick and complete error detection. The important elements of the implementation of digital technologies at the state level were analyzed and the problems of digitalization of control over the public finances of the territorial community were identified. The tasks of information systems of financial control and analysis are defined. The needs of digital development in the context of public finance control, features of domestic and foreign experience in software application in the field of public finance control are considered. The stages of establishing control over public finances of territorial communities are defined, they include: 1) informing; 2) error processing; 3) interaction; 4) innovative processing; 5) transformation. Important elements of IT tools and technologies affecting the development of control in the territorial community, such as artificial intelligence, Blockchain, cloud technologies, Dashboard, verification and validation of data, are studied. The advantages and benefits that can be obtained by implementing digital technologies in the work of control bodies are shown. The state is making a gradual transition from informatization and e-government to digitalization and digital management based on the use of Big Data with the transition to "deep machine learning" and the use of artificial intelligence (IoT). Conclusions are made about the need for digitalization of control over public finances in the territorial community, since it is the territorial community that can benefit the most from investments in digital technologies that will ensure the effectiveness of local self-government and socio-economic development of communities.
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Chornovol, Alla, Yuliia Nemish, and Olha Biliavska. "INSTITUTIONAL SUPPORT OF PUBLIC FINANCES." INNOVATIVE ECONOMY, no. 5-6 (2021): 5–12. http://dx.doi.org/10.37332/2309-1533.2021.5-6.1.
Повний текст джерелаАнотація:
Purpose. The purpose of the article is to study the legal and organizational principles of public finance management. Methodology of research. To achieve this goal, the following tools of research methods were used: dialectical - to determine the initial conditions and content of public finance; analytical - when processing literary and Internet sources; causal - to determine the institutional support of public finances; abstract-logical - to generalize the presented material and draw conclusions. Findings. The issues of the essence, structure and peculiarities of the functioning of public finances in Ukraine are studied; the institutional units that ensure their formation and control over their use are specified. The peculiarities of the content of public finances of Ukraine are considered, the peculiarities of their components are determined in order to achieve not only economic, but also social goals by the state. Under the institutional support of public finances, we understand a purposeful hierarchical system of legal institutions that form, use, redistribute and control the funds of the public sector. Thus, based on this, among the components of institutional support are: state; executive, legislative and judicial powers; VRU, CMU, central executive bodies, higher judicial bodies, National Bank, Accounting Chamber; local councils, local executive bodies, budgetary institutions, subjects of state and communal property; advisory bodies under the President of Ukraine, the Cabinet of Ministers of Ukraine; scientific, public and professional institutions (organizations) in the field of public finance. The relevance of the study of issues related to improving the efficiency of state bodies on the basis of recommendations of international organizations and the formation of appropriate regulatory and legal support is substantiated. For example, it was noted that an action plan for the respective years should be developed, which includes directions for each area of the Strategy for Reforming the Public Finance Management System (in our opinion, public) and specifies the state bodies responsible for a particular area of public finance. The bodies of state financial control are determined in accordance with the current legislation, in particular: external control carried out by the legislative bodies - the committees of the Verkhovna Rada and the Accounting Chamber; executive authorities and the central bank - the Cabinet of Ministers (through specialized state bodies) and the NBU; and internal (performed by heads of state bodies) and internal audit (performed by the main managers of budget funds). The requirements of the current legislation to ensure openness of their spending and opportunities for free access to this information in order to strengthen public control over the use of public funds are analyzed. The composition and main problems of institutional support of public finances are formulated and practical recommendations for its evaluation are provided, which will allow to increase the efficiency of public finance management. Originality. The scientific novelty lies in the separation of the content of the institutional support of public finances and recommendations for its evaluation according to the established criteria. Practical value. The main provisions of this study in the form of evaluation proposals can be used to monitor the impact of public reform policy on the development of public finances. Key words: public finance; management; institutional support; public authorities; public financial control.
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BORTNIKOV, Gennadiy. "State regulation with regard to disclosure of information by banks on sustainable finances." Fìnansi Ukraïni 2022, no. 8 (November 26, 2022): 90–117. http://dx.doi.org/10.33763/finukr2022.08.090.
Повний текст джерелаАнотація:
Introduction. Disclosure of information on sustainable finances and environmental, social and corporate risks is becoming a norm of banking practice in the world, Ukrainian banks are gradually joining this process. Access to information about activities in the field of sustainable finance is crucial for investors to decide whether to provide appropriate resources. Problem Statement. Lack of unification and verification of the reliability of data on the activities of Ukrainian banks in the direction of realizing the goals of sustainable development. The purpose is to generalize key innovations in the global banking community regarding public disclosure of information on sustainable finances. Methods. Common scientific methods were used in the research process: structural and systemic analysis, synthesis, grouping, comparison, theoretical generalization and abstraction. Results. The basic structure of the annual report on sustainable financing of the bank should include four sections (business responsibility, social sphere, environment, corporate structure), in compliance with the principles of proper disclosure of information, and the detailing can be done by a specific bank. The reports of Ukrainian banks, which contain information on sustainable financing, do not fully correspond to the best global practice. The main shortcomings of these reports are declarative, with gaps in setting target indicators, lack of independent assessment, focus on environmental aspects. In addition, there is imperfect, incomplete or outdated information base on climate finance and ecology in Ukraine; the legal framework of sustainable finance needs to be harmonized with European standards, taking into account national specifics. All these aspects complicate the comparative analysis. In the countries of the European Union, a system of reporting on the risks of non-compliance with environmental, social and management standards (so-called ESG risks) has been introduced. In developing reporting standards, the National Bank should pay attention to the principles of effective information disclosure developed by the TCFD expert group. Conclusions. It is appropriate to introduce the publication of annual reports of state banks on sustainable financing in a unified format starting in 2023. The report on stable finances must be confirmed by an independent assessment (verification) to prevent data manipulation. Audit companies and rating agencies can act as independent evaluators. Even in the conditions of martial law, the global Sustainable Development Goals are not excluded from the agenda, on the contrary, they acquire special importance, especially the social aspects. The NBU could play a decisive role in the unification of approaches and ensuring the reliability of data. Martial law cannot be the reason for banks and the regulator to neglect issues of reliability and completeness of reporting.
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Rodina, Larisa A., and Lilia V. Zavyalova. "Personal finance management in modern conditions." Herald of Omsk University. Series: Economics 18, no. 4 (December 28, 2020): 36–47. http://dx.doi.org/10.24147/1812-3988.2020.18(4).36-47.
Повний текст джерелаАнотація:
The article is devoted to the practical aspects of personal finance management in the context of the transition to digital transformation of the economy. The need to pay attention to this aspect is due to both new opportunities for managing personal finances based on digitalization tools, and the risks of unauthorized access to them using cybernetic means. Summarizing the main sources of threats to personal finance in the context of digitalization is aimed at preventing fraudulent activities and ensuring the protection of financial information carriers. First of all, in a preventive manner, it is proposed to consider the basic problems of personal finance management from the position of accounting and planning of financial resources. The research results are aimed at increasing the financial literacy of the population, preventing encroachments and crimes in the field of personal finance, and, ultimately, at the maximum satisfaction of personal needs. Particular attention is paid to the rules of "personal financial hygiene", which imply organizational and technical measures to protect bank cards, mobile bank, deposits, cash, etc. You should also pay attention to the need to protect personal financial interests from the point of view of checking "financial contacts". An important role in the management of personal finances is played by knowledge of the norms of tax legislation in terms of deductions and benefits for taxes paid by individuals. In this regard, it is necessary to understand not only the legal aspects, but also the capabilities of the information system of relations between taxpayers and the state. It is also proposed to assess the risks of investments for individuals in the context of justifying the individual choice of an option when planning personal finances. All of these aspects are regarded as due diligence rules.
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Mardiana, Mardiana, Salsabillah Devia Khansa, and Risky Wulandari. "Analisis Efektivitas Dan Efisiensi Sistem Informasi Akuntansi Pada Aplikasi DANA Untuk Mengatur Keuangan Masyarakat." IJAcc 3, no. 1 (February 9, 2022): 6–12. http://dx.doi.org/10.33050/jakbi.v3i1.2152.
Повний текст джерелаАнотація:
In today's digital era, many people have implemented digital systems to support their daily activities. One of them is to manage finances. The DANA application is one of the many financial management applications in Indonesia. In this application, users can manage finances such as income, expenses, shopping, and others, as well as user financial data and information. However, is the application effective and efficient for managing finances? In this study, a survey will be conducted using a questionnaire with 102 respondents who are users of the DANA application. The results of this study indicate that the majority of respondents feel that the DANA application has been effective in managing finances and the quality of the information system and accounting information provided is quite good, and also efficient in using the application. And the majority of respondents believe that the DANA application is well known and also quite useful for managing finances.
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Mustoffa, Ardyan Firdausi, Aik Aviska, and Yutt Puja Kusuma Lindayasa. "SISTEM INFORMASI AKUNTANSI (SIA) PENERIMAAN KAS PERUMDAM TIRTA DHARMA PURABAYA KABUPATEN MADIUN." Jurnal Abdimas Sangkabira 2, no. 2 (June 22, 2022): 305–12. http://dx.doi.org/10.29303/abdimassangkabira.v2i2.156.
Повний текст джерелаАнотація:
An accounting information system is a process for collecting, processing, and storing financial-related data for making decisions. The reason of this study is to determine the monetary course of payment receipts from customers. To find out the finances of the customer by interviewing the finance department employee. The outcomes of this observe are in the form of a flowchart at the form of images that have meaning and writing.
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Oktaviani, Retno Fuji, Rinny Meidiyustiani, Imelda, Ravindra Safitra Hidayat, Hakam Ali Niazi, and Indah Rahayu Lestari. "Implementasi Aplikasi Tabungan Ibu di Posbindu Pesanggrahan, Jakarta Selatan." Dinamisia : Jurnal Pengabdian Kepada Masyarakat 6, no. 5 (October 30, 2022): 1297–303. http://dx.doi.org/10.31849/dinamisia.v6i5.11271.
Повний текст джерелаАнотація:
Housewives play an important role in managing family finances. In managing finances, you must have a clear and accurate monthly budget. This budget must then be adhered to so that finances are really under control. Mothers can make it in writing in a book, or electronically. Currently, the use of gadgets is almost never out of hand because it is considered a source of information that can be accessed anytime and anywhere. Problems of housewives in general, namely: 1). There is no household budget; 2). Uncontrolled spending; 3). Not making a long term plan; 4). Haste in investing. This activity is carried out with the stages of problem identification, analysis of problem solving and solutions, making materials, implementation, evaluation and mentoring. Improving the ability of housewives to manage family finances by using the Android-based Mother's Savings application is considered very effective and efficient. The results of this activity enable housewives to increase their ability to manage finances, improve family welfare, and improve their ability to use information technology.
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Поветкина, Наталья, Natalya Povetkina, Екатерина Хазова, and Ekaterina Khazova. "Integrated Information Systems of Management of Public Finance in Provision of Transparency of Budget System of the Russian Federation." Journal of Russian Law 2, no. 9 (September 23, 2014): 11–17. http://dx.doi.org/10.12737/5496.
Повний текст джерелаАнотація:
The principle of transparency of the budgetary system is the openness of public finances to public control. The beginning of reforms in the public finance sector had allowed the Russian Federation to improve the position in the international ranking of the budget system transparency. А modern way of ensuring transparency in public finance operations is formation of a unified information space for all public-law entities by operation of integrated information systems «Electronic budget» and the State information system on the state and municipal payments. The author of the article classifies the integrated information system as a mechanism for disclosure of performance information for public oversight with modern technical features. The article also talked about the effective management of the money supply in the form of non-cash accounts on common problems of the Federal Treasury and provide feedback between state region, providing execution of the budget and the members of society.
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Naida, Nasrun, Andi Mattulada Amir, Muhammad Din, M. Ikbal A, and Fikry Karim. "The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence." Journal of World Science 2, no. 8 (August 28, 2023): 1123–29. http://dx.doi.org/10.58344/jws.v2i8.390.
Повний текст джерелаАнотація:
This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the help of WarpPLS software. The results of this research analysis show empirical evidence that the implementation of local government information systems on the quality of local government financial reports can have a positive effect; on the other hand, human resource competence can moderate the relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area. System information government area own influence positive to quality report finances. Competence source Power man can strengthen influence connection between information systems government area to quality report finance government area.
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Biryukov, Vladimir, Elena Nemtchinova, Tatyana Pavlova, Ashot Kagosyan, and Tatyana Avdeeva. "Development of competence in the sphere of information security to achieve sustainable development." Journal of Law and Sustainable Development 11, no. 1 (February 10, 2023): e0267. http://dx.doi.org/10.37497/sdgs.v11i1.267.
Повний текст джерелаАнотація:
Objective: Global information and technological changes have opened up new opportunities for information and public communication processes. The purpose of the study is to analyze the level of competence of future specialists in economics and finances in the field of information security and develop recommendations for its improvement.
Methods: The level of information security competencies of future specialists in economics and finance has been determined, characterized by the degree of awareness of the importance of readiness to work in corporate information security systems based on an empirical study using a survey of "Finance, banking, and insurance", "Accounting and taxation", and "Economics" students (94 people total) and a subsequent pedagogical experiment with their participation.
Results: Authors of the articles have described the main methods and directions of forming the ability of a future specialist in economics and finance to work responsibly in corporate institutions, which are associated, first of all, with the introduction of a special course "Security of financial and economic information in information systems".
Conclusion: The lack of readiness among economics and finance specialists to work in corporate information security systems may hinder the achievement of sustainable development. To address this issue, it is important to prepare future specialists in economics and finance for professional activity in the conditions of a corporate information security system. It is possible to prevent the development of negative phenomena in the field of information security with the help of the purposeful formation of appropriate competencies in specialists in economics and finance.
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Azizah, Nur, Mohamad Warid, and Arif Hidayatulloh. "Implementasi Sistem Informasi Pembayaran SPP Berbasis Web (Studi Kasus : SMK Arrahman Tangerang)." CICES 6, no. 1 (February 5, 2020): 100–110. http://dx.doi.org/10.33050/cices.v6i1.884.
Повний текст джерелаАнотація:
SPP payments still often experience problems such as data collection and the payment information process that has been used so far is still simple (semicomputerization) using only Microsoft Excel in inputting reports, therefore there are often problems in making reports for students in making spp payments required. precise and accurate so that it has not been able to produce a web-based SPP payment information system needed. In the current technological era, it is necessary to innovate the use of technology in the world of education to assist the administration of school finances so that the data collection and information process of Payments run effectively and efficiently. In this journal, we will discuss about designing a web-based SPP payment information system. This design aims to assist the finance department in recording SPP payments. The research method used is the SDLC type Waterfall method. This application helps the finance department in recording SPP payments.
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Fitriani, Yuni. "ANALISA PEMANFAATAN APLIKASI KEUANGAN ONLINE SEBAGAI MEDIA UNTUK MENGELOLA ATAU MEMANAJEMEN KEUANGAN." Journal of Information System, Applied, Management, Accounting and Research 5, no. 2 (May 20, 2021): 454. http://dx.doi.org/10.52362/jisamar.v5i2.432.
Повний текст джерелаАнотація:
Abstract:
The existence of information technology provides many benefits in many aspects of life, especially if we are able to maximize the use of such technology, one of which is the emergence of online financial management applications as a medium to manage or manage finance both personal and business finance. This online financial application makes it very easy to plan budgets and record expenses as well as to make financial statements. In this study, online financial applications include financial applications that help manage personal or individual finances, families as well as businesses such as online financial applications Bukukas, BukuWarung, Keuanganku and Money Lover. The research method used in this study is a semi descriptive quantitative method. Where the purpose in this research is to explain the utilization of online financial applications as a medium for managing and managing finance. Online financial applications such as BukuKas, BukuWarung, FInansialku and also Money Lover proved very useful in managing or managing personal finances or individuals, families and also UMKM well, namely in terms of managing income, expenses, investments, receivables and financial statements. In addition, it is more effective and efficient also in terms of financial management time by using the online financial application.
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Taouab, Omar, and Sara Ameur. "Can We Talk About Transparency in Moroccan Public Finances?" European Scientific Journal, ESJ 14, no. 16 (June 30, 2018): 85. http://dx.doi.org/10.19044/esj.2018.v14n16p85.
Повний текст джерелаАнотація:
The link between good governance and better economic and social outcomes is increasingly acknowledged. Transparency – openness about policy objectives, preparation and application – is a key element of good governance. Availability of reliable, relevant and timely information about the public finances allows the government and the citizens to see clearer. Upgraded public service delivery, including the providing of education, healthcare and sanitation, depends on the transparent and efficient management of public funds. Many nations still face challenges in the effective management of their financial resources. Therefore, Transparency is considered as an income to strengthening governance. For more than a decade, civil society organizations around the world, as well as international financial institutions, have been pushing governments to provide the public with more comprehensive budget information. The movement for greater public finance transparency has been gaining momentum in recent years; the recent global financial crisis has put even more emphasis on the importance of budget transparency. Calls for transparency, accountability, and equality have emerged in the whole world, especially the Arab world, with citizens summoning their governments to reveal their incomes and expenditures, as well as strategies and ambitions. To contribute to these efforts, we will be studying and analyzing the reference tools proposed by the international organizations for measuring the degree of budget transparency, and we will attempt to examine the finance transparency in Morocco.
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SHKOLNYK, INNA O., NATALIIA G. VYHOVSKA, YULIIA S. HAVRYSH, and ANDRII O. IVANCHENKO. "Transparency of Public and Local Finances: Foreign Experience." Mechanism of an Economic Regulation, no. 3 (2020): 18–30. http://dx.doi.org/10.21272/mer.2020.89.02.
Повний текст джерелаАнотація:
In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the state and local levels, it is important to analyze the foreign experience of those countries that are leaders in ratings of transparency of public authorities and transparency of the budget process. The paper analyzes the experience of the Office of the Public Accountant of Texas (USA), the Treasury of New Zealand, and the Treasury of the Republic of South Africa, which according to the open budget rating provided by the International Budget Partnership are among the 10 most transparent countries. Analysis of the content of the information portal of the Texas Public Accounts Controller Office showed a separate section “Transparency” with a detailed presentation of information in terms of key blocks of revenues and expenditures, state budget and finances, information on the formation and use of funds in all localities, information on budget deficit as well as information on transparency at the level of individual settlements, school districts, etc. A comparative analysis with the state of transparency of Ukrainian government agencies responsible for the development and implementation of fiscal policy and identifies weaknesses and strengths in terms of their transparency. It is established that the openness of the process of using public finances in Ukraine is gradually increasing, while the positions in the world transparency rating are also improving. However, the conceptual difference between building sites in the countries analyzed is that they report to taxpayers in a form that is accessible to them, rather than simply covering available information without comment or explanation. Keywords: open budget, participation, public finances, rating, fiscal policy.
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Zakharkin, O., L. Zakharkina, O. Kwilinski, and R. Chukhno. "INFORMATION INTERNET RESOURCES IN THE SYSTEM OF PROVISION OF TRANSPARENCY OF PUBLIC AND LOCAL FINANCES." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 3 (2022): 106–13. http://dx.doi.org/10.21272/1817-9215.2022.3-12.
Повний текст джерелаАнотація:
The use of Internet information resources has become an integral part of the effective implementation of the principles of publicity and transparency of financial relations at the level of public, local, corporate and personal finance. The need for transparency of financial relations and the main goals of its implementation are enshrined in the Strategy for Digital Development, Digital Transformations, and Digitization of Public Financial Management until 2025 and approval of the action plan for its implementation, which was approved by the Cabinet of Ministers on November 17, 2021. This determines the relevance of research in this area. The aim of the work is to study the current state of implementation of digital technologies and resources aimed at ensuring the transparency of financial relations at the public and local levels. The article analyzes recent research and publications on the use of digital information technologies and resources in ensuring the transparency of financial relations and found that most researchers consider digital Internet resources as a key factor in implementing such transparency at the public and local levels. The analysis showed that the most widespread in Ukraine is the use of Internet information resources in the field of transparency of the budget process, taxation, and transparency of local finances. Today, the official source of public finance at the state and local levels is the web portal "Open budget", which was launched in 2018 at the initiative of the Ministry of Finance of Ukraine. The work also covered the activities of the official state web portal "Spending", which covers data on the targeted use of budget funds. The functional capabilities of the electronic office of the taxpayer are considered, which allows for an increase in the level of transparency in the tax sphere. The functional features and content of the website of Transparency International Ukraine, which is accredited by the global movement Transparency International and the information resource "Search and Analytical System .007", allows obtaining open data revealing the use of public funds, were also analyzed.
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Montanelli, Dale S. "What Reference Librarians Should Know About Library Finances." Reference Librarian 8, no. 19 (May 5, 1987): 15–25. http://dx.doi.org/10.1300/j120v08n19_03.
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GASANOV, Sergii. "International standards of public debt statistics and their implementation in the public finance management system of Ukraine (end)." Fìnansi Ukraïni 2023, no. 1 (May 8, 2023): 26–47. http://dx.doi.org/10.33763/finukr2023.01.026.
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Introduction. Theoretical-methodological and methodical substantiation of approaches to the formation, structuring and systematization of statistical information on the public debt of Ukraine in accordance with international standards is of fundamental importance for improving the quality of strategic management of public finances. The implementation of international standards for statistical measurement and diagnostics of public debt makes it possible to objectively monitor the parameters of debt sustainability and bring public financial management tools closer to the best examples of world practice. The implementation of international standards for public debt statistics is an important element in ensuring the transparency of public finances, allowing to optimize cooperation with the International Monetary Fund (IMF) and other international financial organizations. Institutional and regulatory implementation of international standards of public debt statistics will allow to increase the level of reasonableness of fiscal risk assessments and the predictability of debt policy in the medium term, to reduce the negative impact of political cycles and economic fluctuations on the state of public finances. In accordance with the Association Agreement of Ukraine with the EU and with Ukraine acquiring the status of a candidate country for joining the EU, the issue of approximation of national legislation to EU legislation, including regarding the national debt, has acquired extraordinary political, economic and social importance, especially in the conditions of external aggression of the Russian Federation and the tasks of the post-war reconstruction of the country’s economy. According to the Strategy of Economic Security of Ukraine for the period until 2025, the question of the acceptability of the level and sources of financing the public debt is one of the key factors for ensuring the financial security of the country. Problem Statement. Interrelated components of the issues of this article are highlighted: 1) institutional coverage of public finances and public debt; 2) the system of public finance management in the context of mutual compliance of objects, subjects and methods of such management; 3) standardized methodology for quantitative statistical measurement of public debt as part of public finances; 4) implementation of international standards of public debt statistics into the national system of public finance management. The purpose is to substantiate conceptual and methodological approaches and recommendations regarding the improvement of statistical measurement and systematization of information on the public debt of Ukraine in accordance with international standards; making changes and additions to the first part of Article 2 of the Budget Code of Ukraine regarding the public debt. Methodology and methods.. The general environment of analysis is public finances; the unifying shell is the public finance management system; the object is public debt; the subject is international standards of public debt statistics; the expected result is proposals and recommendations regarding the implementation of the specified standards with the aim of eliminating the legal uncertainty of the meaning of the term “public debt” in the first part of Article 2 of the Budget Code of Ukraine, bringing it into line with the norms of EU legislation, which will allow for reasonable quantitative measurements and international comparisons of public debt in Ukraine and EC countries. Methods of comparative qualitative and quantitative analysis, structural-institutional and structural-functional analysis, theoretical generalizations are applied; basic methodological principles and methodological approaches contained in the international System of National Accounts 2008, the European System of National and Regional Accounts 2010, other international standards related to public finance and public debt statistics. Results. In Ukrainian legislation (budgetary, tax, financial) there is no concept of “Public Finance”. The phenomenon of “fundamental uncertainty” has in many respects an ancient and systemic nature. This also applies to the term “public debt” in the first part of Article 2 of the Budget Code of Ukraine. The most complete understanding of public finances in a broad sense, which the author adheres to: “Public finance are the finance of the public sector of the economy”. Classification of international standards of public debt into five groups is proposed. The first is the so-called basic functional and organizational principles. The second is “universal” standards, which are the general conceptual and methodological basis for public debt statistics. The third is the standards of public finance statistics. The fourth is the standards related to the assessment of external debt. The fifth is special data dissemination standards. The implementation of international standards of public debt into the system of public finance management of Ukraine requires amendments to the national legislation. For this purpose, a project of the Law of Ukraine “On Amendments and Additions to Part One of Article 2 of the Budget Code of Ukraine (Regarding State Debt)” was developed. Conclusions. Public finances, including public debt, as an object/objects of management are subject to a clear classification based on the concepts of institutional units and institutional sectors (subsectors) of the national economy used in SNA 2008, ESA 2010, and other international standards. The starting point is the concept of the public sector of the economy, which combines two components - the sector of general government and the sector of public corporations. It is proposed to legislate the definitions of the public sector of the economy and public finance in the Economic Code of Ukraine. The new definition of public debt, which is proposed to be implemented together with related categories under the first part of Article 2 of the Budget Code of Ukraine, is justified.
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Sihotang, Jay Idoan, Yosua Richel, and Andrew Fernando Pakpahan. "MEMBERSHIP INFORMATION SYSTEM USING NODE JS." Abstract Proceedings International Scholars Conference 7, no. 1 (December 18, 2019): 1841–52. http://dx.doi.org/10.35974/isc.v7i1.1372.
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In the process of organizing membership activities, the speed and accuracy of member data processing is required. Problems in processing the data include, among other things, several organizations that have not used the system to process members 'data, including managing and creating member data, organizational activity schedules, and members' finances. Node Js is the language used to design this information system aims to find out whether Node Js can be used in making membership information systems. With the UML design method the authors make this system to be more structured and according to purpose. The system is developed using Node JS and Adonis JS. The results obtained are that Node Js is very capable of being used to design membership information systems with output results are reports of member data and financial data that has been recorded by the system administrator. The membership management information system has been running well and all functions run according to the design in which there are member data collection, finance, activities, and donations. The member data collection process is done by the admin by recording the activity history of the members including registration time, update time, login time, incoming and outgoing financial history, history of donations and activities followed by members. Advice from the authors is that a membership management system that has been designed may be developed and a notification function can be added so that it can more easily access the requested data, and the mobile version is made.
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Purnama, Dendi, and Dadang Suhendar. "Pelatihan Perencanaan Keuangan dan Pengelolaan Risiko Usaha Pada Kelompok Usaha Peningkatan Pendapatan Keluarga (UP2K) PKK Desa Karangtawang, Kuningan." Empowerment : Jurnal Pengabdian Masyarakat 5, no. 02 (April 11, 2022): 173–78. http://dx.doi.org/10.25134/empowerment.v5i02.5116.
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The UP2K group in business financial planning and business risk management does not understand and do not implement it in running a business. They have not applied in the preparation of the budget to identify expenses and they combine business money with personal money so that they do not calculate the profit earned for one month. There are 25 members of the Karangtawang Village UP2K group. The methods used in the implementation of the service are training using technical information presentation and simulation methods as well as mentoring with individual and classical approaches. The implementation of the service will be carried out in November 2021 for 3 (three) days. The results of the Service activities were obtained that all members of the UP2K PKK group responded very well and understood the material presented related to planning business finances and managing business risks appropriately during the covid19 pandemic. Initially they only run a business without planning business finances and managing business risks, but after attending training they will apply and practice in managing their business. Keyword: business finance and business risk
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Pourdanay, Nayereh, and Jean Masini. "The IMF no longer finances, it adjusts." Social Science Information 24, no. 4 (December 1985): 763–74. http://dx.doi.org/10.1177/053901885024004004.
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Curvelo Curvelo Magdaniel, Flavia, Alexandra Den Heijer, and Monique Arkesteijn. "Information to support strategic campus management in universities." Journal of Corporate Real Estate 21, no. 3 (September 9, 2019): 212–33. http://dx.doi.org/10.1108/jcre-10-2018-0038.
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Purpose This paper aims to underpin the importance of the availability (or absence) of campus management information (CMI) in supporting universities’ goals. Design/methodology/approach Four perspectives of campus management were used to develop a structured survey enquiring campus managers about universities’ goals, finances, users and spaces. Its descriptive analysis distinguishes two domains: campus strategy and CMI. Findings A total of 14 participant universities in nine countries provided substantial data, increasing the available CMI in each of the four perspectives compared with previous research. Three goal-related patterns driving the strategies of universities and their campuses were identified across competitive, social, economic and environmental performance aspects. Accordingly, particular CMI is discussed. Research limitations/implications The paper’s overarching approach in four perspectives challenged the collection of data, which needed to be retrieved from different departments in the organisation, with different domains (human resources, finance, facilities and organisational strategy), lingo and accountability cultures. Originality/value These findings improve the current understanding of university campuses as strategic resources enabling a variety of university goals and missions in today’s knowledge-based economy, society and cities. Moreover, the authors discuss that a more structural approach to collecting CMI may benefit universities to identify critical aspects of campus management supporting their strategies from which performance indicators can be derived and shared among campus managers with similar strategies to make better future decisions.
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Cheruiyot, Joseph Kipkorir, and Festus Kipkorir Nge’tich. "Farmers’ Social capital, Sources of Finances, Information and their implications on Maize Yields in a Rural Highland, Kenya." East African Journal of Agriculture and Biotechnology 5, no. 1 (June 15, 2022): 138–49. http://dx.doi.org/10.37284/eajab.5.1.709.
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Maize (Zea mays L.) is a crop of livelihood, nutritional, economic, and political importance in Kenya. Its productivity growth is estimated at 2% annually, with average yields of 2 tons/ha against a potential 6 tons/ha. Annual production lags behind demand. This study was conducted in a typically rural location of Nandi County in Kenya to investigate smallholder farmers’ social capital, sources of finances, information, and their implications on maize yields. Data from 502 farmers, collected ex post facto, was analysed by use of descriptive and inferential statistics. Brown-Forsythe ANOVA showed highly significant differences between groups; based on social capital as measured by their membership to social common-interest groups (F* (2,499) = 23.826, P = .000), based on main sources of finances for farm operations (F* (4, 60.649) = 8.519, P = .000) and main sources of technical information (F (3,498) = 38.738, P = .000). A Games-Howell post hoc test showed that the ‘no group’ category had significantly lower yields compared to members of social groups (P = .000). Farmers who mainly financed farm operations through ‘sale of farm produce’ had significantly lower yields compared to ‘non-farm trade’ and ‘salaries from off-farm employment’ categories (P = .001 and .000). The farmer category that relied mainly on ‘mass media’ for information had significantly lower yields (P = .000) compared to those who relied on Extension (P = .000) and ‘digital sources’ (P = .016). The mix of ‘extension and digital sources’ category showed a significantly higher mean compared to ‘Extension only’ (P = .000). In conclusion, farmer organizations and the associated social capital, funding of farm operations and information sources that guarantee quality have a positive impact on maize productivity and food security. This study is of value for practitioners and policy-makers on farmer organizations, seasonal credits, and extension information delivery
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Magdalena, Hilyah, Hadi Santoso, and Litha Leonita. "Sistem Pendanaan Proyek Perusahaan Jasa Konstruksi Berbasis Web." INFORMAL: Informatics Journal 6, no. 3 (December 20, 2021): 121. http://dx.doi.org/10.19184/isj.v6i3.26853.
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CV. Yusti Karya as a construction company realizes that the ability to manage project finances is an important requirement for smooth project management. CV.Yusti Karya often has to manage several projects simultaneously in remote locations. This condition makes it difficult for the finance staff in the office to manage project financial allocations and also makes it difficult for project managers in the field and must report the status of project expenditures to the office. This difficulty drives CV. YustiKarya improved the project's financial management system from using spreadsheets to a web-based information system. Web-based information system will be developed using object-oriented methods. The object- oriented system development method was chosen because of its modular development capabilities and adapts to system requirements. The development of this system aims to enable Person in Charge (PIC) projects in the field to submit expenditures and can be immediately approved by the financial staff in charge. Online project finance management between project PICs and finance staff helps harmonize financial management. The Director can monitor the flow of the latest project finance developments online.
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Dorsey, E. Ray, Benjamin P. George, Elias J. Dayoub, and Bernard M. Ravina. "Finances of the publishers of the most highly cited US medical journals." Journal of the Medical Library Association : JMLA 99, no. 3 (July 2011): 255–58. http://dx.doi.org/10.3163/1536-5050.99.3.013.
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Yusman, Machudor, Yohana Tri Utami, Febi Eka Febriansyah, and Fitri Handayani. "SISTEM INFORMASI PENGELOLAAN KEUANGAN DI ORGANISASI SOLIDARITAS PEREMPUAN SEBAY LAMPUNG BERBASIS WEB." Jurnal Pepadun 3, no. 1 (April 1, 2022): 22–35. http://dx.doi.org/10.23960/pepadun.v3i1.107.
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Financial administration in an organization is a financial management step that starts from acceptance to how the finances used are accounted for in an objective and systematic manner. The process of searching for financial data manually takes a very long time and a large error rate. This causes the vulnerability to lose data. Especially if the financial party requires data access that is done spontaneously, it will affect the speed level. In this study, a Financial Management Information System will be built that can be utilized by the relevant Section so that all Finance in the related section can be integrated into this system. The research method used in this study uses the waterfall method. This system is built using the Laravel Framework using the PHP language. This information system was built with the aim of providing fast, precise, accurate information regarding the required data and reports.
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Edy Siswanto, Laksamana Rajendra Haidar Azani Fahmi, Moh. Muthohir, Sukemi Kamto Sudibyo, and Sonia Varian Valmai. "SISTEM INFORMASI AKUNTANSI ANALISA LAPORAN KEUANGAN PADA PUSAT KOPERASI PEGAWAI REPUBLIK INDONESIA KENDAL MENGGUNAKAN METODE RASIO." MANAJEMEN 2, no. 1 (May 15, 2022): 54–58. http://dx.doi.org/10.51903/manajemen.v2i1.128.
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The Republic of Indonesia Employee Cooperative Center in Kendal Regency is a civil servant cooperative center in Kendal Regency which provides savings and loan services for its members.So far, the Indonesian Civil Servant Cooperative, Kendal Regency, does not yet have a special information system in managing finances, making financial reports and financial analysis activities. This causes the performance of cooperative employees to be slow, difficulties in finding customer data, loss of transaction data and presentation of information and analysis of cooperative financial statements takes a long time.With the implementation of an accounting information system for analyzing financial statements at the Indonesian Employee Cooperative, Kendal Regency using the financial ratio analysis method, it will be able to assist in managing finances in a database that is able to produce financial reports and analyze th
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García-Unanue, Jorge, José Luis Felipe, Carlos Gómez-González, Julio del Corral, and Leonor Gallardo. "External constraints on Spanish municipal sports agencies’ finances." Academia Revista Latinoamericana de Administración 29, no. 2 (June 6, 2016): 198–215. http://dx.doi.org/10.1108/arla-06-2015-0121.
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Purpose The purpose of this paper is to analyse the influence of the environment on the financial performance in public sports agencies at the local level. Design/methodology/approach The influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by several regression models. Findings The results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance. Research limitations/implications The main limitation of this study is the possible existence of other non-controlled environmental variables. However, this study approaches genuinely the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other researches in different countries or regions. Practical implications The information provided in this study will be of great importance for managers to select more objectively other entities in benchmarking development. Originality/value Finally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport.
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Candra Nursari, Sri Rezeki, and Prasetyo Linuwih. "THE DESIGN OF MANAGEMENT INFORMATION SYSTEMS AT JAMI KAUTSAR MOSQUE." Jurnal TAM (Technology Acceptance Model) 12, no. 1 (June 14, 2021): 1. http://dx.doi.org/10.56327/jurnaltam.v12i1.989.
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This research is motivated by the management of the Jami Al-Kautsar Mosque in Depok which has not been properly recorded and the data storage is scattered. These constraints have the potential for data loss and inaccurate information and a process taking a long time to produce such information. In this study, the data collection techniques used are observation, interviews and literature study. The information system built uses the waterfall method as a software development or Software Development Life Cycle (SDLC) using object-oriented design of the Unified Modeling Language (UML) and testing using Black Box. The process in this study includes the process of managing activities, managing the mosque, inventory, finances and goods (income and expenditure). The results of research implemented by the author on the Management Information System of the Jami Al-Kautsar Mosque is a system that can provide information on the management of activities, mosque administrators (human resources), inventory, finances and goods (income and expenditure) as well as communicative and informative reports so that they can make evaluation materials and transparent accountability reports from the management to all congregations of the Jami Al-Kautsar Mosque. User satisfaction with the evaluation information system uses the five-category Black Box test and produces a good information system. Three categories of Black Box testing are no errors in functions, database access and structure and system performance above 60%.
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Mukherjee, Sacchidananda. "Inter-governmental Fiscal Transfers in the Presence of Revenue Uncertainty: The Case of Goods and Services Tax (GST) in India." Journal of Development Policy and Practice 5, no. 1 (January 2020): 74–102. http://dx.doi.org/10.1177/2455133320909927.
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A comprehensive multistage Value Added Tax (VAT) system, namely Goods and Services Tax (GST), is introduced in India since 1 July 2017. GST encompasses various taxes from Union and State indirect tax bases, and it is a dual VAT system with concurrent taxation power to Union and State governments. It was envisaged that removal of cascading of taxes and enshrining destination based consumption tax system under GST will encourage investment and improve ease-of-doing business in India. Though it is not right time to comment on success or failure of Indian GST system unless the tax system stabilises, so far revenue mobilisation from GST is not encouraging. The shortfall in GST collection has been acknowledged in the ‘Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement’ of the Union Budget 2019–2020. The genesis of revenue shortfall may be design and structural in nature and/or compliance and tax administration related. However, the uncertainty surrounding GST revenue collection is an issue which needs an in-depth assessment for fiscal management of Union and State governments. The impact of revenue uncertainty will not be restricted to Union finances alone; it will spill over to state finances through inter-governmental fiscal transfers. Therefore, depending on seriousness of the uncertainties associated with GST revenue collection, devising an inter-governmental fiscal transfer framework may be a challenging task for the Fifteenth Finance Commission. Given the information available in the public domain, this article attempts to explore possible causes of revenue shortfall and assess possible impacts of revenue shortfall on Union and State finances.
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Rosnidah, Ida, Arinal Muna, Ayatulloh Michael Musyaffi, and Nelia Fariani. "Improving accountability of village funds through village financial management based on government accounting standards." Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat 5, no. 1 (May 3, 2021): 1–6. http://dx.doi.org/10.12928/jp.v5i1.1957.
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The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.
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Xin, Ziqiang, Huiwen Xiao, and Gege Lin. "Math Anxiety and Financial Anxiety Predicting Individuals’ Financial Management Behavior." Depression and Anxiety 2023 (June 2, 2023): 1–10. http://dx.doi.org/10.1155/2023/3131631.
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Background. In managing finances, people need to process various financial texts containing math (e.g., amount of money and mathematical concepts) and financial information (e.g., funds and bonds). Such information could trigger anxiety related to math and finance; however, previous literature has rarely investigated the prediction role of contextual anxiety on financial management behavior. Therefore, the current study examined how math anxiety and financial anxiety are related to individuals’ financial management behavior assessed by self-report and objective observation, respectively. Methods. Study 1 investigated 186 employees with the math anxiety scale, financial anxiety scale, and financial management behavior scale to explore how math anxiety and financial anxiety predicted financial management behavior. Study 2 used a “choice/no choice” paradigm to observe how the high ( n = 50 ) and low ( n = 53 ) financial anxiety groups chose (or avoided) between a math task and a finance task (as a measurement of financial avoidance). Results. Study 1 showed that financial anxiety fully mediated the negative relationship between math anxiety and financial management behavior and the mediating effect size was −0.24, 95 % CI = − 0.34 , − 0.16 . And compared to math anxiety ( r = − 0.24 , p < 0.01 ), financial anxiety ( r = − 0.45 , p < 0.01 ) was a stronger negative predictor of financial management behavior. Study 2 revealed that, compared to people with low financial anxiety, those with high financial anxiety were 2.75 times more likely to choose financial avoidance. Conclusions. People’s financial management behavior can be predicted by financial anxiety and math anxiety (especially the former), and the two types of anxiety seem to derive more from an irrational self-perception rather than actual ability. So, reducing financial anxiety and math anxiety should come first to motivate people to manage finances.
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Khamisah, Nur, Arista Hakiki, Rahma Nida, Hasni Yusrianti, and Christian Damar Sagara Sitepu. "Financial Management Training As An Effort To Improve The Reliability Of Preparation Of Financial Statements." Sricommerce: Journal of Sriwijaya Community Services 4, no. 1 (June 7, 2023): 17–24. http://dx.doi.org/10.29259/jscs.v4i1.128.
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Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with the reliability of information in financial statement cooperative . This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants can used as consideration in taking decision related finance nor direction policy business in a manner more broad .
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Nuna, Muten, Arifin Tumuhulawa, Nirmala A. Sahi, Lisnawati Pauweni, and Ahiar Biongan. "ANALISIS KESIAPAN PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DAN ASET DESA." Governance 11, no. 1 (February 25, 2023): 40–50. http://dx.doi.org/10.33558/governance.v11i1.5895.
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The problems faced by the Village Government of Panca Karsa I Taluditi District are related to the management of village finances and village assets. Among them, the readiness of the Human Resources (HR) owned by the Panca Karsa I Village Government in managing village finances and assets. This is also due to the unpreparedness of the village officials in line with developments and changes in regulations and also the lack of reliable human resources in their fields. This qualitative descriptive research by prioritizing primary data and secondary data, focuses on seeing how prepared the village government is in managing village finances and assets, in Panca Karsa I Village, Taluditi District and what factors influence it? The conclusion is that the readiness of the village government of Panca Karsa I, Taluditi District, in general, is quite good, where the village government has a fairly good mental and emotional attitude, namely having the ability and great will to manage village finances and assets. The several factors that influence it are: organizational commitment, human resources and information systems.
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Bentley, G. E. "Genteel Finances in Jane Austen’s Novels." Notes and Queries 63, no. 2 (April 11, 2016): 230–33. http://dx.doi.org/10.1093/notesj/gjw076.
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Febrianty, Febrianty, Mutiara Lusiana Annisa, Yobi Nagoya Pratiwi, Triyana Putri, Putri Utami, and Eka Lestari. "Pelatihan dan Pendampingan Pengelolaan Keuangan Usaha dan Pemanfaatan Aplikasi Akuntansi UKM." Yumary : Jurnal Pengabdian Kepada Masyarakat 2, no. 4 (June 30, 2022): 229–37. http://dx.doi.org/10.35912/yumary.v2i4.1226.
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Abstract: Purpose: SMEs are one of the vehicles that drive the country's economy in Indonesia. The existence of SMEs plays a major role in increasing the progress of a business wheel in Indonesia. As the driving force of the economy, SMEs must manage their finances well. Good financial management can be seen from how SMEs can plan business activities and control business activities properly. The purpose of this community service activity is to increase the application of science and technology in the Asyik Suka SME Community for the application of methods for managing business finances and the use of financial applications. Method: One of the methods used to manage finances well is to use Kakeibo. Kakeibo is a way of managing finances introduced by the Japanese. The media used in Kakeibo are envelopes and notes related to financial planning. Service activities will be carried out with the UKM Asyik Suka Community in Palembang City. In addition to using Kakeibo, service activities are also supported by the use of the SME Accounting Application. The SME Accounting Application is used to facilitate business activities by entering information related to SME finance. The method of service activities is carried out using lecture media and the practice of using Kakeibo and UKM Accounting Applications. Results: Based on the results of the questionnaire graph that the participants are in the 70-80% interval, it means that this service activity has a positive impact on increasing the application of science and technology to the participants. Conclusion: The service activities that have been carried out at the home of the Chairperson of the Asyik Suka MSME Community, namely Mrs. Yeni Rozak and the participants of the Asyik Suka MSME activity, totaling 11 MSME owners, from the discussion of material and direct practice to the participants of the Asyik Suka MSME Community service were greatly helped and increased knowledge about the use of technology to help businesses, especially in the use of MSME Accounting Application technology. Keywords: 1. SMEs 2. Kakeibo 3. Business Transactions 4. Applications 5. Palembang
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Amrullah, Rinaldy, Maroni Maroni, Diah Gustiniati, and Gunawan Jatmiko. "The Urgency of Returning Assets Proceeds of Corruption in State Financial Recovery." Scholars International Journal of Law, Crime and Justice 5, no. 3 (March 22, 2022): 118–21. http://dx.doi.org/10.36348/sijlcj.2022.v05i03.004.
Повний текст джерелаАнотація:
Return expected state losses capable of covering the state budget deficit to cover the inability of the state to finance various aspect need based on Law No. 11 of 2009 concerning People's Welfare. Return state assets are approach in fight crime whose presence started in 1980-1988, which then applied to the type more crime-wide with incorporated into Organized Crime in 2000. Mechanism return assets are also considered urgent because who did business return on asset results corruption, and it turns out that his business often meets any obstacle. Obstacles that are then looking for road exit with arranging problem return asset. The inner country takes finance consequence act criminal corruption based on more evidence-strong, that asset the suspected originated from perpetrator act criminal corruption or used for perpetrator act criminal corruption in areas that are growing in general many stored in centres financial, this is an agenda for the Indonesian state for true, true croak all the money in the areas small whatever value. With thereby eradication act criminal corruption also pays attention interest people, beside eradicate act criminal corruption must also notice return state finances as consequence deed that because corruption always concerning state finances. Based on what is important, the study about urgency return asset results acts criminal corruption. Destination search asset is for knowing existence and type hidden assets from results act criminal, which will be used for replacement loss to the state, whose information originated among others from Financial Services Provider, Center for Transaction Reports and Analysis Finance (PPATK), Research Results Academics and NGOs, Disputes in Courts, Commissions Eradication Corruption (KPK), and others.
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Bondar, T. E. "A SYSTEMATIC VIEW OF THE DEBATABLE NATURE OF FINANCIAL SCIENCE AS A WAY TO OVERCOME IT." Vestnik of Polotsk State University. Part D. Economic and legal sciences, no. 5 (June 27, 2021): 15–20. http://dx.doi.org/10.52928/2070-1632-2021-56-5-15-20.
Повний текст джерелаАнотація:
The author draws the attention of the business community to the fact that the distributive concept of Finance (on which the Belarusian theory of Finance is based) has almost completely ceased to work at the level of microeconomics. The existing theoretical views on Finance are outdated, they remain in the same time coordinates, and are no longer supported by practice. The most important attributes of organizations 'finances no longer work unconditionally, which makes it impossible to differentiate the terms "money" and "Finance". The reasons for the negative impact of this circumstance on the real sector of the economy, financial education, and the scientific and ethical sphere are given. The necessity of reducing the debatable nature of Finance is formulated and justified. It is suggested that the reason for the long-drawn-out discussions of Finance is the lack of a systematic view of this problem. In the course of the research, the need to systematize the information available to us about the debatable nature of Finance, by establishing the most important aspects of its knowledge: the subject, causes, consequences, and ways to overcome it.
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Jordan, Meagan, Juita-Elena (Wie) Yusuf, Martin Mayer, and Kaitrin Mahar. "What citizens want to know about their government's finances: Closing the information gap." Social Science Journal 53, no. 3 (September 1, 2016): 301–8. http://dx.doi.org/10.1016/j.soscij.2016.04.007.
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P. Nawa Pau, Sarlin, Maria P. L. Muga, Yemima Eka Christi Windya, and Melianus E. Tkela. "Accounting Information Systems For Financial Management In Religious Non-Profit Organizations Of The Church." Eduvest - Journal of Universal Studies 2, no. 10 (December 20, 2021): 2239–48. http://dx.doi.org/10.59188/eduvest.v2i10.304.
Повний текст джерелаАнотація:
The church is a non-profit religious institution. Good financial management of church religious institutions is needed to improve the quality of service to the congregation. One form of church financial management is to manage financial information in a good accounting information system as a form of church responsibility or accountability in managing the congregation's money. This research was conducted using a qualitative descriptive research method. The type of data source used in this study is qualitative data. Sources of data in this study are primary data and secondary data. The data in this study are primary data and secondary data. The data collection technique in this research is through field studies and literature studies. The results of this study are the accounting information system in the context of managing church finances at the Evangelical Masehi Church in Timor Jemaat Kota Baru Klasis Kupang City is cash receipts and disbursements that carry out financial reporting every week on congregation news, monthly financial reports and conduct congregational congregations to report servants and finances every year. The procedure is still carried out using a computer but still manually. This research then creates an accounting information system for cash receipts and disbursements.
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Renaldo, Nicholas, Suhardjo, Suharti, Suyono, and Cecilia. "Optimizing Company Finances Using Business Intelligence in Accounting." Journal of Applied Business and Technology 3, no. 2 (May 27, 2022): 209–13. http://dx.doi.org/10.35145/jabt.v3i2.107.
Повний текст джерелаАнотація:
Business intelligence is the process of collecting, analyzing, and interpreting business data to help companies make informed decisions and improve business performance. In accounting, business intelligence is used to understand financial data and monitor overall business performance. This study aims to link the relationship between business intelligence in accounting. Novelty in this research is the methodology in developing business intelligence research in accounting, as it is relatively new to be applied in accounting and business. An approach that combines quantitative and qualitative analysis is very important in achieving the optimization of company finances. Companies must ensure that they have the right strategies and techniques in place to collect, analyze and utilize this information to achieve their financial goals.
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Rogowska-Rajda, Beata. "Institution of VAT binding rate information – theoretical and practical aspects." Optimum. Economic Studies, no. 3(101) (2020): 56–67. http://dx.doi.org/10.15290/oes.2020.03.101.05.
Повний текст джерелаАнотація:
Purpose – The purpose of the article is to provide a comprehensive analysis of the new institution, i.e. the Binding Rate Information, in theoretical and practical terms. Therefore, the nature of this institution and its impact on business finances will be examined. This article also aims to verify the degree of its use by entrepreneurs and indicate possible directions of future changes. Research method – Literature reviews, analysis of legal acts, analysis of the decisions issued by administrative courts and the CJEU, and analysis of statistical data which relates to Binding Rate Information were used as part of this research. Research description – The analysis includes legal regulations concerning VAT rates and their impact on enterprises; also statistical data processed by the National Revenue Information System (KIS) in respect of Binding Rate Information issued. Results – Binding Rate Information reduces the tax risk of entrepreneurs related to the application of VAT rates. For this reason, entrepreneurs are willing to take advantage of this institution. However, this institution may have a negative impact on the finances of enterprises by distorting their competitiveness on the market in case of differences in the judicial decisions issued on rates classification. Consequently, it is crucial to maintain uniformity in the issued decisions. Despite the positive assessment of the new institution, it is necessary to consider to set it in a specific timeframe, and to limit the legal protection guaranteed by this institution in certain situations. It is recommended that further analysis should be undertaken with respect to extending the scope of binding information to include VAT exemptions.
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Shonhadji, Nanang, Diah Ekaningtias, and Nadjib Usman. "PENDAMPINGAN PENERAPAN SISTIM INFORMASI AKUNTANSI MELALUI PARAREL CONNECTED USER PADA UMKM." CAPACITAREA : Jurnal Pengabdian kepada Masyarakat 2, no. 03 (December 22, 2022): 90–103. http://dx.doi.org/10.35814/capacitarea.2022.002.03.11.
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ABSTRACT
Trading business competition in the City of Surabaya is very competitive, therefore, the best service for customers by providing accurate and fast information needed by customers and suppliers. Partners need the application of a sales accounting information system that uses a parallel-connected user in the reporting of financial statements. The partner in this community service is UD Rino who is engaged in the trade sector. The purpose of this community service is to provide training and assistance in the use of sales information systems, so that the resulting financial reports can be used as information for accurate and fast business decision makers. The results of community service information that partners have successfully operated the sales information system installed on computers in their trading businesses. The results also inform that partners can manage financial information and use it as information for business decision-making. The training and mentoring have been successfully carried out by involving the community service team and partners. The basic contribution to the target audience is the existence of tools that can facilitate partner in managing their finance statement more systematically with the Parallel Connect User approach. In addition, this information system is a medium for the formation of new entrepreneurs who can manage business finances properly and correctly.
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Kowalczyk, Magdalena. "Municipal councillors’ assessments of the usefulness of information generated by financial and budget statements." Zeszyty Teoretyczne Rachunkowości 46, no. 1 (March 31, 2022): 139–55. http://dx.doi.org/10.5604/01.3001.0015.7992.
Повний текст джерелаАнотація:
Purpose: Entities from the public finance sector are required to function effectively. This translates significantly into the shape of public sector accounting. Achieving this goal requires relevant information, and the main sources of information about results are financial and budget statements, which are the basic products of accounting. This information is used by various users, including councillors, who are the decision-making and controlling body of communes. Therefore, the purpose of this study is to assess the usefulness of the information provided by financial and budget statements for management purposes from the point of view of councillors Method/approach: The article uses the survey method. A questionnaire was emailed to 800 councillors of rural, urban and urban-rural municipalities. The survey was conducted in 2020, and 65 completed questionnaires were received. Findings: The information provided by public sector accounting supports decision-making in municipalities. Both budget reports and financial reports are essential for management purposes. The annual report on the implementation of the budget is transparent for councillors, and the information contained therein allows for effective management of the finances of communes. Originality/value: The article provides information about the usefulness of financial and budget statements to the management of the commune. It shows the viewpoint of one group of stakeholders – councillors.
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Desmiyawati, Desmiyawati, Susilatri Susilatri, Suci Nurulita, Nur Azlina, and Safrizal Safrizal. "Bimtek Penyusunan Laporan Keuangan Badan Usaha Milik Desa di Kabupaten Kuantan Singingi." COMSEP: Jurnal Pengabdian Kepada Masyarakat 4, no. 2 (June 10, 2023): 133–38. http://dx.doi.org/10.54951/comsep.v4i2.478.
Повний текст джерелаАнотація:
Every BUMDesa business unit is required to provide a monthly report on the organization's finances through the Village-Owned and Operated Management Information System (BUMDesa). Despite the efforts of organizations like BUMDesa, managers still have a limited understanding of how to properly allocate funds using industry-standard accounting methods. The purpose of this work is to provide technical advice for writing a financial report for BUMDesa in Kuantan Singingi Regency. Methodology _ that is, classroom instruction via lectures, labs, and classroom discussions. Preliminary testing, creating a report on finances for the delivered materials, and creating a report on finances for the simulation are all done. Finally, respondents asked for visualizations of financial reports generated by the application's organized use, with the goal of making previously unknown faults and problems transparent. This exercise will help students learn how to write a financial report using accepted accounting principles.
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Orlova, Ekaterina, and Al'fiya Imamutdinova. "Accounting reports as an information base for analyzing the financial stability of an enterprise." Russian Journal of Management 8, no. 1 (May 22, 2020): 81–85. http://dx.doi.org/10.29039/2409-6024-2020-8-1-81-85.
Повний текст джерелаАнотація:
For effective growth in a market economy, it is necessary to properly manage the company's finances, including conducting a reliable and objective analysis of the company's financial condition based on complete and up-to-date information. The main source of such information is accounting reports. Therefore, it is necessary to be able to navigate the financial statements and financial indicators of the organization for the successful development of the enterprise
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Misiuna, Jan. "Financing Political Parties in France, Germany and The United Kingdom." Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace, no. 1 (November 27, 2016): 91–110. http://dx.doi.org/10.33119/kkessip.2016.1.4.
Повний текст джерелаАнотація:
The paper compares the systems of financing political parties in France, Germany and the UK. The analysis concentrates on effectiveness of collecting contributions, dependency on large donors for providing funds for financing election campaigns and daily operation of political parties, and the level of transparency of finances of political parties. The final conclusion is that only introducing limits on expenditures on election campaigns allows to keep the costs of election campaigns and political parties at a low level, while mandatory common accounting standards and public access to financial information is necessary to preserve transparency of finances of political parties.